Office of Research
- The OMB has released the 2021 Subpart F Compliance Supplement for audits of federal
awards. The Supplement can be found on OMB's website.
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
The FDP-OMB issued revisions to 2 CFR § 200.216 and 200.340, effective Aug. 13, 2020. Please also see the Uniform Guidance Revisions document attached here. See the attached Frequently Asked Questions for more information.
Effective Date: December 26, 2014
The Office of Management and Budget (OMB) is one of the agencies of the Executive Branch of the U.S. Government. OMB's predominant mission is to assist the President in overseeing the preparation of the federal budget and to supervise its administration in Executive Branch agencies.
On December 26, 2014, OMB published its comprehensive overhaul of federal grant administrative, cost accounting, and audit policies in the Federal Register, to be codified in Title 2 of the Code of Federal Regulations. This final guidance, Electronic Code of Federal Regulations | (Frequently Asked Questions), supersedes and combines the requirements of eight existing OMB Circulars (A-21, A-50, A-87, A-89, A-102, A-110, A-122 and A-133). The common name for this guidance is Uniform Guidance, though it's also referred to as 2 CFR 200.500, Omni Circular, or Omni Guidance.
The Uniform Guidance significantly reforms federal grantmaking to focus resources on improving performance and outcomes with the intent to reduce administrative burdens for grant applicants and recipients and reduce the risk of waste, fraud, and abuse.
The Uniform Guidance is effective December 26, 2014. Each Federal grantmaking agency (NSF, DOE, NIH, NASA, etc.) will publish their guidance to align with the Uniform Guidance.
New and incrementally-funded awards issued on or after December 26, 2014 will be subject to the Uniform Guidance.
The Office of Research has prepared an implementation guide to the Uniform Guidance. This guide summarizes key areas related to proposal development and budgeting. The office will update the guide as additional information is made available and will prepare additional documents to inform researchers, support personnel, and administrators of the Uniform Guidance's impact.
Uniform Guidance Quick Reference
- Contractor/Subrecipient (UG 200.22, 200.93, 200.330, 200.331, 200.414)
a. Provide contract terms and conditions, including indirect cost rate (use FDP form)
b. Perform risk assessment
c. Monitor activities and performance goals
- Administrative/Clerical Support (UG 200.413)
- Cost share (UG 200.306)
- Computing Devices (UG 200.20, 200.24, 200.453)
- Equipment (UG 200.33, 200.48)
- Participant Support Costs (UG 200.75, 200.456)
- Visa Costs (UG 200.463)
- Program Income (UG 200.307)
- Reporting Requirements (UG 200.328)
- Expenditures that require agency approval (UG 200.407, 200.430, 200.440, 200.456)
- Conflict of Interest in selecting subrecipients and awarding procurement contracts (UG 200.112)
- Allowable Costs (UG 200.403, 200.404, 200.405)
- Closeouts (UG 200.343)
- Award/Project Modification (UG 200.308)
a. Changes in the amount of approved cost-sharing.
b. Transfer of funds budgeted for participants support costs to other categories of expenses.
c. Subawarding, transferring, or contracting that was not described in the application and funded in the approved award, except for supplies, materials, equipment, or general support services.
d. Disengagement from the project for more than three months or a 25% reduction in time devoted to the project by the approved project director or principal investigator requires prior approval. Disengagement refers to the level of the PI’s involvement with project activities, not the PI’s actual presence on campus.
e. Change in the scope or objective of the project
f. Change in key personnel specified in the application, and
g. The inclusion of costs that require prior-approval.